{"title":"2019冠状病毒病大流行凸显了强制性ESG披露的必要性:现在怎么办?","authors":"N. Mack","doi":"10.2139/ssrn.3921878","DOIUrl":null,"url":null,"abstract":"This is not simply your run-of-the-mill COVID-19 article. No, instead, this article highlights a salient point that has been right in front of our eyes this whole time and COVID-19 simply took our blinders off. ESG—short for environmental, social, and governance—is gaining significant momentum both at the firm level and in investment strategy, yet the SEC is trailing behind in ensuring the market is adequately informed of firms’ ESG information. The COVID-19 pandemic initially threw the market into a downward spiral, but most ESG funds outperformed the market in the midst of financial downturn. Why is that and where do we go from here?","PeriodicalId":224709,"journal":{"name":"Corporate Finance: Governance","volume":"24 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The COVID-19 Pandemic Highlighted the Need for Mandated ESG Disclosures: Now What?\",\"authors\":\"N. Mack\",\"doi\":\"10.2139/ssrn.3921878\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This is not simply your run-of-the-mill COVID-19 article. No, instead, this article highlights a salient point that has been right in front of our eyes this whole time and COVID-19 simply took our blinders off. ESG—short for environmental, social, and governance—is gaining significant momentum both at the firm level and in investment strategy, yet the SEC is trailing behind in ensuring the market is adequately informed of firms’ ESG information. The COVID-19 pandemic initially threw the market into a downward spiral, but most ESG funds outperformed the market in the midst of financial downturn. Why is that and where do we go from here?\",\"PeriodicalId\":224709,\"journal\":{\"name\":\"Corporate Finance: Governance\",\"volume\":\"24 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-09-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Finance: Governance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3921878\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Finance: Governance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3921878","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The COVID-19 Pandemic Highlighted the Need for Mandated ESG Disclosures: Now What?
This is not simply your run-of-the-mill COVID-19 article. No, instead, this article highlights a salient point that has been right in front of our eyes this whole time and COVID-19 simply took our blinders off. ESG—short for environmental, social, and governance—is gaining significant momentum both at the firm level and in investment strategy, yet the SEC is trailing behind in ensuring the market is adequately informed of firms’ ESG information. The COVID-19 pandemic initially threw the market into a downward spiral, but most ESG funds outperformed the market in the midst of financial downturn. Why is that and where do we go from here?